ACC 3680 Advanced Accounting
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The ACC 3680 Advanced Accounting course module helps students in learning about the objective of imparting a detail understanding of all the different fields of accounting and taxation. During the course curriculum, students learn the fundamentals of accounting and relevant fields, and will gradually move toward advanced and comprehensive topics.
This ACC 3680 Advanced Accounting course encompasses the accounting for consolidations, mergers and acquisitions in detail as per requisite of the Financial Accounting Standards Board. The above-stated course as well comprises the topics relating to the accounting for investments, futures and options, foreign currency transactions, state and local governments, not for profit organizations, bankruptcy, partnerships, and SEC Reporting.
Course learning goals: The student will be competent to:
- Recognize the concept and aim of consolidated financial statements.
- Explain the fundamental reporting standards for consolidated statements.
- Differentiate between the cost and equity methods of valuing a parent's investment in the subsidiary.
- Describe the way to prepare a full set of consolidated statements at reporting dates following to subsidiary's creation.
- Recognize the different concepts that exist for dealing with a non-controlling interest.
- Elucidate the change in the basis of accounting concept and the nature of and controversy surrounding goodwill.
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